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TitleFiscal Law Deskbook, 2011
LanguageEnglish
File Size28.6 MB
Total Pages741
Table of Contents
                            Cover Page
Summary of Contents
CHAPTER 1 - Introduction
	Table of Contents
		I. Introduction
		II. Key Terminology
		III. Limitations on the Use of Appropriated Funds
		IV. Conclusion
CHAPTER 2 - Availabitlity of Appropriations as to Purpose
	Table of Contents
		I. References
		II. Constitutional, Statutory and Other Background
		III. The Appropriation Acts
		IV. Express Statutory Purpose: The Department of Defense Appropriations
		V. Is the Expenditure Otherwise Provided for in a Separate Appropriation?
		VI. Legislation Impacting the Usage of an Appropriation
		VII. Other Documents Impacting the Usage of an Appropriation
		VIII. Necessary Expense
		IX. Typical Questionable Expenses
		X. Augmentation of Appropriations & Miscellaneous Receipts
		XI. Emergency and Extraordinary Expense Funds
		XII. Conclusion
CHAPTER 3 - Availability of Appropriations as to Time
	Table of Contents
		I. Introduction
		II. Key Definitions
		III. The Bona Fide Needs Rule
		IV. Multiple Year Appropriations
		V. The Bona Fide Needs Rule Applied to Revolving Funds
		VI. Bona Fide Needs Rule Applied to Interagency Acquisitions
		VII. Use of Expired/Closed Appropriations
		VIII. Use of Expired Funds: Funding Replacement Contracts/Contract Modifications
		IX. Multi-Year Contracts and Full Funding Policy
		X. Miscellaneous
		XI. Conclusion
CHAPTER 4 - The Antideficiency Act
	Table of Contents
		I. Introduction
		II. References
		III. Background
		IV. The Antideficiency Act's Fiscal Controls
		V. P-T-A Violations and the Antideficiency Act (Aka Actions that can Result in ADA Violations)
		VI. The Antideficiency Act's Limitation on Voluntary Services
		VII. Voluntary Creditor Rule
		VIII. Passenger Carrier Use
		IX. Sanctions for Antideficiency Act Violations
		X. Reporting and Investigating Violations
		XI. Contractor Recovery When the ADA is Violated
		XII. Conclusion
CHAPTER 5 - Obligating Appropriated Funds
	Table of Contents
		I. Introduction
		II. References
		III. Accounting for Commitments
		IV. Obligation fo Funds
		V. Amounts to Obligate
		VI. Adjusting Obligations
		VII. Rules of Obligation for Terminated Contracts
		IX. Conclusion
		Appendix A
		Appendix B
		Appendix C
		Appendix D
		Appendix E
		Appendix F
CHAPTER 6 - Interagency Acquisitions
	Table of Contents
		I. Introduction
		II. The Economy Act
		III. The Project Orders Statute
		IV. Other Non-Economy Act Authorities
		V. DoD Policy on Use of Non-DoD Contracts
		Appendix A
		Appendix B
		Appendix C
		Appendix D
		Appendix E
		Appendix F
		Appendix G
		Appendix H
CHAPTER 7 - Revolving Funds
	Table of Contents
		I. Introduction
		II. Statutory Basis and Requirements
		III. Defense Working Capital Funds
		IV. Other Revolving Fund Authorities
		V. General Fiscal Principles Related to Revolving Funds
		VI. Violations fo the Antideficiency Act
		VII. Conclusion
		Appendix A
		Appendix B
		Appendix C
CHAPTER 8 - Construction Funding
	Table of Contents
		I. Introduction
		II. References
		III. Background
		IV. Definitions
		V. Methodology for Reviewing Construction Acquisitions
		VI. Defining the Scope of the Project
		VII. Classifying the Work
		VIII. Determing the Funded/Unfunded Costs of the Project
		IX. Selecting the Proper Appropriation
		X. Verifying the Identity of the Proper Approval Authority
		XI. Conclusion
		XII. Notes
		Appendix A
		Appendix B
		Appendix C
		Appendix D
CHAPTER 9 - Continuing Resolution Authority & Funding Gaps
	Table of Contents
		I. Introduction
		II. References
		III. Definitions
		IV. Introduction to the Legistative Process
		V. Governmental Operations During Funding Gaps
		VI. Continuing Resolutions
		VII. Conclusion
		Appendix A
		Appendix B
		Appendix C
		Appendix D
		Appendix E
		Appendix F
		Appendix G
CHAPTER 10 - Operational Funding
	Table of Contents
		II. Introduction and Analytical Framework
		III. The Constitutional Authority to Fund United States Military Operations
		IV. The Legislative Framework Regulating Operational Funding
		V. Department of State Authorizations and Appropriations (Title 22)
		VI. Department of Defense Authorizations and Appropriations
		VII. Property Disposal
		VIII. Conclusion
		Appendix A
		Appendix B
		I. Objectives
CHAPTER 11 - Final Judgments, Awards, & Settlements
	Table of Contents
		I. References
		II. Definitions
		III. Obligation of Funds Following Settlement of a Claim
		IV. Obligation of Funds Following a Judgment or Award
		V. Background Behind the Need for and Creation of the Judgment Fund
		VI. The Judgment Fund
		VII. Access to Judgment Fund under the Contract Disputes Act
		IX. Funds Received from the Contractor
		X. Conclusion
CHAPTER 12 - Reprogramming & Transfer
	Table of Contents
		I. Introduction
		II. References
		III. Definitions
		IV. Transfers Distinguished from Reprogramming
		V. Reprogramming Types
		VI. Military Construction Reprogramming
		VII. Conclusion
CHAPTER 13 - Non-Appropriated Funds
	Table of Contents
		I. Introduction
		II. References
		III. Definitions
		IV. Management of MWR Programs
		V. Cash Management, Budgeting, Sources of NAFI Revenue, and Resource Management
		VI. Funding Support of MWR Programs
		VII. Use of Non-Appropriated Funds
		VIII. Funding Programs for Construction
		NAF Fiscal Issues
		Appendix A
CHAPTER 14 - Liability of Accountable Officers
	Table of Contents
		I. References
		II. Types of Accountable Officers
		III. Liability of Accountable Officers
		IV. Protection and Relief from Liability
		V. Establishing Liability
		VI. Matters of Proof
		VII. Debt Collection
		VIII. Conclusion
CHAPTER 15 - Fiscal Law Research
	Table of Contents
		I. Legislation & Statutes
		II. The Government Accountability Office (GAO) and Advance Agency Decisions
		III. Budget Requests
		IV. Agency Regulations
		Appendix A
Contract and Fiscal Law Acronyms and Abbreviations
                        
Document Text Contents
Page 1

2011

FISCAL LAW

DESKBOOK


Contract and Fiscal Law Department

The Judge Advocate General’s Legal Center and School


United States Army

Charlottesville, Virginia

Page 2

CONTRIBUTORS


LIEUTENANT COLONEL CHRISTINE M. SCHVERAK

Professor and Chair, Contract and Fiscal Law Department

LIEUTENANT COLONEL BRENDAN M. KLAPAK, USMC
Professor and Vice-Chair, Contract and Fiscal Law Department

MAJOR ALAN M. APPLE
Professor, Contract and Fiscal Law Department

MAJOR TOM W. BARROW
Professor, Contract and Fiscal Law Department

MAJOR GREGORY A. MARCHAND
Professor, Contract and Fiscal Law Department

MAJOR DARREN W. POHLMANN
Professor, Contract and Fiscal Law Department

MAJOR PIA W. ROGERS
Professor, Contract and Fiscal Law Department

MAJOR KEVIN B. SHRINER
Professor, Contract and Fiscal Law Department

MAJOR HEIDI E. WEAVER
Professor, Contract and Fiscal Law Department

MS. TAMMY S. KERN
Administrative Assistant, Contract and Fiscal Law Department

Ms. Phyllis G. Bowman
Reproduction

Our Predecessors on the Faculty of the Contract and Fiscal Law Department

. The contents of this
publication are not copyrighted. The citation is as follows: CONT. & FISCAL L. DEP’T, THE JUDGE ADVOC. GEN.’S LEGAL
CENTER & SCH., U.S. ARMY, FISCAL LAW DESKBOOK (2011).

This publication is available under “TJAGLCS Publications” at www.jagcnet.army.mil/TJAGSA

www.jagcnet.army.mil/TJAGSA

Page 370

F. DOD Reg. 7000.14-R, DOD Financial Management Regulation, vol. 2B, Budget
Formulation and Presentation, ch. 8, Facilities Sustainment and
Restoration/Modernization (June 2007) [hereinafter DOD Reg. 7000.14-R, vol. 2B,
ch. 8].

G. DOD Reg. 7000.14-R, DOD Financial Management Regulation, vol. 3, Budget
Execution – Availability and Use of Budgetary Resources, ch. 17, Accounting
Requirements for Military Construction projects (Dec 1996) [hereinafter DOD Reg.
7000.14-R, vol. 3, ch. 17].

H. DFAS-IN Reg. 37-1, Finance and Accounting Policy Implementation
(Jan 2000 w/ changes through Jan. 2009) [hereinafter DFAS-IN 37-1].

I. AR 415-32, Engineer Troop Unit Construction in Connection with Training
Activities (15 Apr 1998) [hereinafter AR 415-32].

J. AR 420-1, Army Facilities Management (12 Feb 2008) [hereinafter AR 420-1].1

K. DA Pam 420-1-2, Army Military Construction and Non-Appropriated Funded
Construction Program Development and Execution (2 April 2009) [hereinafter DA
Pam 420-1-2].

L. DA Pam 420-11, Project Definition and Work Classification (7 October 1994)
[hereinafter DA Pam 420-11].

M. Memorandum, Office of the Assistant Secretary of the Army Installations and
Environment (8 Feb 2008) Delegation of Authority – Relocatable Buildings
[hereinafter ASA(I&E) RLB memo, (8 Feb 2008)]. (Provided at Appendix A)

N. Memorandum, Assistant Chief of Staff for Installation Management (10 Feb 2008)
Interim Policy Change on Relocatable Buildings for Paragraphs 6-13 through 6-17 in
AR 420-1, Army Facilities Management (10 February 2008) [hereinafter DAIM-ZA
RLB memo, (10 Feb 2008)]. (Provided at Appendix B)

O. Memorandum, Office of the Assistant Secretary of the Army Installations and
Environment (13 May 2009) Additional Guidance to the Deputy Assistant Secretary
of the Army (Installations and Housing), 8 February 2008 Memorandum, Delegation
of Authority - Relocatable Buildings [hereinafter ASA(I&E) RLB memo, (13 May
2009)]. (Provided at Appendix C)

1 AR 420-1 supersedes AR 11-27 (3 Feb 1997), AR 210-50 (3 Oct 2005), AR 415-15 (12 June
2006), AR 420-15 (15 Apr 1997), AR 420-18 (3 Jan 1992), AR 420-49 (19 Sep 2005), AR 420-70
(10 Oct 1997), AR 420-72 (1 May 2000), and AR 420-90 (4 Oct 2006).

8-2
Last Updated August 4, 2011

http://www.defenselink.mil/comptroller/fmr/02b/02b_08.pdf
http://www.defenselink.mil/comptroller/fmr/03/03_17.pdf
http://www.apd.army.mil/pdffiles/r415_32.pdf
http://www.apd.army.mil/pdffiles/p415_15.pdf
http://www.apd.army.mil/pdffiles/p420_11.pdf

Page 371

P. AFI 32-1021, Planning and Programming of Facility Military Construction
(MILCON) Projects (24 Jan 2003) [hereinafter AFI 32-1021].

Q. AFI 32-1032, Planning and Programming Appropriated Funded Maintenance,
Repair, and Construction Projects (15 Oct 2003) [hereinafter AFI 32-1032].

R. AFI 65-601, vol. 1, Budget Guidance and Procedures, ch. 9, Military Construction
Appropriations (3 Mar 2005) [hereinafter AFI 65-601, vol. 1, ch. 9].

S. AFI 65-601, vol. 1, Budget Guidance and Procedures, ch 21, Military Family
Housing (MFH) Appropriations (3 Mar 2005) [hereinafter AFI 65-601, vol. 1, ch.
21].

T. OPNAVINST 11010.20G, Facilities Projects Manual (14 Oct. 2005) [hereinafter
OPNAVINST 11010.20G].

U. OPNAVINST 11010.33C, Procurement, Lease and Use of Relocatable Buildings (7
Mar. 2006) [hereinafter OPNAVINST 11010.33C].

V. OPNAVINST 11011.10F, Utilization of Navy Real Property (24 Oct. 1989)
[hereinafter OPNAVINST 11011.10F].

W. Major Brian A. Hughes, Uses and Abuses of O&M Funded Construction: Never
Build on a Foundation of Sand, ARMY LAW., Aug. 2005, at 1.

III. BACKGROUND.

A. Congressional Oversight of the Military Construction Program.

1. Congressional oversight of the military construction program is pervasive and
extensive.

2. There are very few military construction projects that do not require advance
approval by Congress. Of those that do not require advance approval by
Congress, most require notifying Congress before executing the project.

B. The Military Construction Codification Act (MCCA).

8-3
Last Updated August 4, 2011

Page 740

RIK…………………. Replacement‐ in‐Kind
RSA………………… Randolph Sheppard Act for the Blind 13‐32
RSS………………… Required Sources of Supplies or Services

SAA………………… Supplemental Appropriations Act
SAF………………… Subject to the Availability of Funds
SAGC……………… Secretary of the Army General Counsel
SAP………………….Simplified Acquisition Procedures
SAT………………… Simplified Acquisition Threshold
SAMM……………. Security Assistance Management Manual
SABER…………….. Simplified Acquisition of Base Engineer Requirements
SBA…………………. Small Business Administration
SCA………………….McNamara‐O’Hara Service Contract Act
SCO………………… Servicing Contracting Office 32B‐8
SDN………………… Standard Document Number
SLA…………………. State Licensing Agency
SLCF……………….. Streamlined Competition Form
SM&W……………. Special Morale and Welfare
SOF…………………. Special Operations Forces
SOFA………………..Status of Forces Agreement
SOO…………………. Statement of Objectives 6‐56
SOW………………….. Statement of Work
SPS……………………. Standard Procurement System
SSA……………………. Source Selection Authority 8‐55
SSEB………………….. Source Selection Evaluation Board
SSP……………………..Source Selection Plan
STARS……………….. GWAC Vehicle managed by GSA

T4C……………………. Termination for Convenience
T4D…………………… Termination for Default
TAA…………………… Trade Agreements Act 13‐43
T&E…………………… Train and Equip
T&M Contract.……Time and Materials Contract
TCN…………………….Third Country National
TCO…………………….Termination Contracting Officer
TDP…………………….Targeted Development Program
TIN……………………. Taxpayer Identification Number
TINA…………………. Truth in Negotiations Act
TRO……………………Temporary Restraining Order

UCA………………….. Undefinitized Contract Action
UFM…………………..Uniform Funding and Management
UMC…………………..Unspecified Military Construction
UMMC……………….Unspecified Minor Military Construction
URD……………………Uniform Resource Demonstration
USAID………………..United States Agency for International Development
USARCS……………..United States Army Claims Service

9

Page 741

USD (ATL)…………. Undersecretary of Defense (Acquisition, Technology, and Logistics)

USD(C)……………… Undersecretary of Defense (Comptroller)

UTSA………………….Uniform Trade Secrets Act 16‐5


WAWF………………Wide Area Work Flow

WD……………………Wage Determination

WDOL……………… Wage Determinations Online

WHA……………….. Walsh‐Healy Public Contracts Act 14‐20

WHCA………………War Hazards Compensation Act 31‐24


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